This module provides a critical overview of the major ‘conventional’ theoretical developments that
inform the profession, and the accounting policy making and standard setting processes.
Occurrence | Teaching cycle |
---|---|
A | Autumn Term 2022-23 |
This module provides a critical overview of the major ‘conventional’ theoretical developments that
inform the profession, and the accounting policy making and standard setting processes. It
analyseschallenges the relevancecommonly held perceptions and limitations of conventional
accounting theory, practice and reporting within our current social and political environment. It
evaluates the usefulness of new forms of accounting designed to satisfy modern global conditions, by
exploring alternative perspectives on corporate financial practice and reporting, including social,
environmental, , and political perspectives.
Academic and graduate skills
Successful completion of the module will demonstrate that students are able to:-
Subject content
Teaching Material
Task | Length | % of module mark |
---|---|---|
Groupwork 4500 words Group Coursework |
N/A | 100 |
None
Task | Length | % of module mark |
---|---|---|
Essay/coursework 1500 words Individual Coursework |
N/A | 100 |
The timescale for the return of feedback will accord with TYMS policy
Deegan, C. and Unerman, J. (2006). Financial Accounting Theory, European edition, Irwin McGraw-
Hill.Gray, R., Owen, D. and Adams, C. (2014). Accountability, Social Responsibility and Sustainability,
FT Prentice Hall.
Additional Reading
Deegan, C. and Unerman, J. (2006). Financial Accounting Theory, European edition, Irwin McGraw-
Hill.
Gray, R. and Bebbington, J. (2001). Accounting for the Environment, (2nd edition), Paul Chapman.
Gray, R., Owen, D. and Adams, C. (1995). Accounting & Accountability, FT Prentice Hall.
Perks, R. W. (1993). Accounting and SocietySocieity, London: Chapman 7 Hall.
Unerman, J., Bebbington, J., and O’Dwyer, B. (2007). Sustainability Accounting and Accountability,
Routledge.